VAT Ruling No. 016-88

February 5, 1988 VAT RULING NO. 016-88 103/100-000-00-016-88 Mr. Jose A. Albert President Philippine Assn. of Supermarkets, Inc. Room 409, Comfood Bldg. Buendia Ave. Cor. Pasong Tamo Makati, Metro Manila S i r : In reply to your set of queries dated January 14 and January 21, 1988 whether the goods listed herein are subject to the value-added tax or not, please be informed as follows: LibLex I. Subject to VAT 1) Cooking Oil, coconut based, in can 2) Cooking Oil, coconut based, in tetra brick 3) Cooking Oil, coconut based, in bottles 4) Flavored Cooking Oil, coconut based 5) Desiccated Coconut 6) Instant Gata 7) Fresh Milk, pasteurized, in bottles 8) Fresh Milk, sterilized, in cans 9) Fresh Milk, UHT, in tetra brick 10) White (refined) sugar II. Exempt from VAT 1) Fresh meat (such as beef, pork, lamb, goat, rabbit, chicken, duck, turkey, pigeon, goose) 2) Frozen meat 3) Dried meat (provided no chemicals are added in the drying process) 4) Choice cut meat (fresh or frozen) 5) Deboned meat (fresh or frozen) 6) Ground meat (fresh or frozen) 7) Fresh egg (such as chicken and pigeon) 8) Fresh fish and crustacean (such as lobsters, shrimps, prawns, crabs, oysters, mussels, clamps, eel, squid) 9) Frozen fish and crustaceans 10) Dried fish (even in sealed plastic bag) 11) Deboned fish 12) Smoked fish (even in sealed plastic bag) 13) Salted fish (even in sealed plastic bag) 14) Fresh fruits 15) Fresh vegetables 16) Frozen vegetables 17) Rice (polish or husked) 18) Corn grits 19) Raw sugar cane 20) Brown sugar 21) Ground and/or roasted coffee (not bottled or canned) 22) Peanuts, grounded 23) Cacao, pure powdered 24) Cacao, pure grounded 25) Spices whole (not bottled or canned) 26) Spices, grounded (not bottled or canned) 27) Banana blossomed 28) Tengang Daga 29) Rock salt (Ordinary) 30) Fertilizers 31) Household Insecticides 32) Rat Poison 33) Dog/pet feeds 34) Dog/pet food trimmings 35) Household and garden fertilizers 36) Newspaper, magazine, review & books 37) Comic books 38) Coloring books 39) Activity Books 40) Song hit magazines 41) Song hit Very truly yours, BIENVENIDO A. TAN, JR. Commissioner